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Service Tax - Highlights / Catch Notes

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SEZ unit - Service tax liability - BSS - activities carried out ...

Service Tax

October 4, 2016

SEZ unit - Service tax liability - BSS - activities carried out by SEZ unit of assessee and availed by units of assessee situated in DTA area - no service tax could be levied not on the principle of mutuality but, as noted, on the ground that service provided carried no actual value. - HC

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